The following is taken from New York in the War of the Rebellion, 3rd ed. Frederick Phisterer. Albany: J. B. Lyon Company, 1912.

January 27, 1865, Col, Joseph W. Corning received authority to recruit this regiment; it was organized at Elmira, and Companies A and B were there mustered in the service of the United States for one and three years March 20th; Companies C, D, E, F and H April 7th, 16th, 22d, 26th and 27th, respectively; at Hart's Island, Company G April 27, 1865; Company I was not mustered in as a company, and K was not organized. A number of the independent companies, then in process of organization, were incorporated in this regiment.

The companies were recruited principally; A at Horseheads, Elmira, Southport, Chemung, Veteran, Orange, Big Flats and Baldwin; B at Southport, Tioga, Elmira, Dix, Candor, Triangle, Horseheads, Maine, Reading and Union; C at Holland, Baldwin, Elmira, Hume, Catlin, Veteran, New Hudson, Rochester and Canandaigua; D, Ninth Independent Company, at Victor, Milo, Jerusalem, Benton, Potter, Italy, Seneca, Barrington and Naples; E at Jerusalem, Elmira, Caneadea, Potter, Angelica, Southport, Rochester; F, Twenty-first Independent Company, at Ischua, Allegany, Leon, Mansfield, Westfield, Randolph, Ellicottsville, Persia and Cold Spring; G, Forty-ninth Independent Company, at Lockport and Buffalo; H, Twelfth Independent Company, in part, at Syracuse, Rochester, Virgil, Marion, Walworth, Conquest, Macedon, Niles, Palmyra, Auburn and Van Buren; I, Seventeenth Independent Company, in part, at Rochester, Buffalo, Auburn, Elmira, Canandaigua, Greece, Clay, Niles, Mendon and Irondequoit.

The companies were mustered out and honorably discharged where they were mustered in May 3 and 10, 1865; having lost by death of disease, 7 enlisted men.